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1、中华人民共和国海关审理行 政复议案件程序规定（2024年1月22日海关总署 令第265号公布 自2024年3月1日起实施）第一章总则第一条为了规范海关 行政复议，监督和保障海关 依法行使职权，发挥行政复 议化解行政争议的主渠道作 用，推进海关法治建设，根 据中华人民共和国行政复 议法（以下简称行政复议 法）、中华人民共和国海 关法的规定，制定本规中华人民共和国海关审理行政复议案件程序规定ProvisionsoftheCustomsofthePeople,sRepublicofChinaontheProceduresfortheTrialofAdministrativeReconsiderati
2、onCases制定机关：海关总署发文字号：海关总署令第265号公布日期：2024.01.22施行日期：2024.03.01效力住阶：部门规章法规类别：海关综合规定行政处罚与行政复议IssuingAuthority：GeneralAdministrationofCustomsDocumentNumber：OrderNo.265oftheGeneralAdministrationofCustomsDateIssued：01-22-2024EffectiveDate：03-01-20241.evelofAuthority：DepartmentalRulesAreaofLaw:GeneralProvi
3、sionsonCustomsAdministrativePenaltyandAdministrativeReconsiderationProvisionsoftheCustomsofthePeoplesRepublicofChinaontheProceduresfortheTrialofAdministrativeReconsiderationCases(IssuedbyOrderNo.265oftheGeneralAdministrationofCustomsonNovember23,20215comingintoforceonMarch152024)ChapterIGeneralProvi
4、sionsArticle1TheseProvisionsaredevelopedinaccordancewiththeprovisionsoftheAdministrativeReconsiderationLawofthePeoplesRepublicofChina(uAdministrativeReconsiderationLaw”)andtheCustomsLawofthePeoplesRepublicofChinaforthepurposesofregulatingCustoms*administrativereconsideration,supervisingandguaranteei
5、ngtheCustomsexerciseoffunctionsandpowersinaccordancewiththelaw,maximizingtheroleofadministrativereconsiderationasthemainchannelforresolvingadministrativedisputes,andpromotingtheruleoflawbytheCustoms.Article2TheCustoms*administrativereconsiderationshalladheretotheleadershipoftheCommunistPartyofChina.
6、Theadministrativereconsiderationauthorityshall,inperformingitsadministrativereconsiderationduties,followtheprinciplesoflegality,impartiality,openness,efficiency,convenienceforthepeople,andserviceforthepeople,insistoncorrectinganyerrordiscovered,andguaranteethecorrectimplementationoflawsandadministra
7、tiveregulations.Article3TheGeneralAdministrationofCustoms(GAC)andCustomsofficesdirectlyundertheGACshall,astheCustoms*administrativereconsiderationauthorities,performadministrativereconsiderationdutiesinaccordancewiththeseProvisions.TheinstitutionsresponsibleforthelegalworkoftheGACandCustomsofficesdi
8、rectlyundertheGACareCustomsadministrativereconsiderationinstitutionsandshallhandleadministrativereconsiderationmattersinaccordancewiththeseProvisions.TheCustomsadministrativereconsiderationinstitutionsshallalsoorganizeandhandlethemattersonrespondingtoadministrativelawsuitsoftheCustomsatthesamelevel.
9、TheCustomsadministrativereconsiderationinstitutionatahigherlevelshallguideandsupervisetheadministrativereconsiderationworkofCustomsadministrativereconsiderationinstitutionsatlowerlevels.定。第二条海关行政复议 工作坚持中国共产党的领 导。海关行政复议机关履行行政 复议职责，应当遵循合法、 公正、公开、高效、便民、 为民的原则，坚持有错必 纠，保障法律、行政法规的 正确实施。第三条海关总署、直 属海关是海关行政复
10、议机 关，依照本规定履行行政复 议职责。海关总署、直属海 关负责法治工作的机构是海 关行政复议机构，依照本规 定办理行政复议事项。海关 行政复议机构同时组织办理 本级海关的行政应诉事项。上级海关行政复议机构对下 级海关行政复议机构的行政 复议工作进行指导、监督。第四条各级海关行政Article4TheCustomsadministrativereconsiderationauthorityatanylevelshallensurethatthestaffingofaCustoms*administrativereconsiderationinstitutionisappropriatetoth
11、etasksundertakenbyit.Thereception,filereview,hearing,mediation,casefilepreservation,andothercasehandlingplacesandrelevantfacilitiesandequipmentrequiredfortheCustomsadministrativereconsiderationshallbeguaranteedbytheCustomsatalllevels.TheexpensesrequiredfortheCustomsadministrativereconsiderationshall
12、beincludedinthebudgetoftheCustomsatalllevels.Customsadministrativereconsiderationauthoritiesshallprovidebusinesstrainingforadministrativereconsiderationofficerstoimprovetheirprofessionalquality.复议机关应当确保海关行政 复议机构的人员配备与所承 担的工作任务相适应。海关 行政复议工作所需接待、阅 卷、听证、调解、案卷保存 等办案场所及相关设施设备 由各级海关予以保障。海关 行政复议工作所需经费列入 各级
13、海关预算。海关行政复议机关应当对行 政复议人员进行业务培训， 提高行政复议人员的专业素 质。海关行政复议机关对在行政 复议工作中做出显著成绩的 单位和个人，按照有关规定 给予表彰和奖励。Customsadministrativereconsiderationauthoritiesshallcommendandrewardentitiesandindividualsthathavemadeoutstandingachievementsinadministrativereconsiderationaccordingtotherelevantprovisions.ChapterIlApplicati
14、onsReconsiderationforAdministrative第二章行政复议申请第五条公民、法人或 者其他组织认为海关的行政 行为所依据的规范性文件不 合法，在对行政行为申请行 政复议时可以一并提出对该 规范性文件的审查申请。The regulatory documents preceding paragraph do regulations, and rules.as mentionednot includein the laws,前款所列规范性文件不含法 律、法规、规章。Article5Whereacitizen,legalperson,oranyotherorganization
15、considersthattheregulatorydocumentsonwhichanadministrativeactionoftheCustomsisbasedare川egal,heoritmay,whenapplyingforadministrativereconsiderationagainsttheadministrativeaction,alsofileanapplicationfortheexaminationoftheaforesaidregulatorydocuments:第六条行政复议参加 人包括申请人、被申请人、 第三人、委托代理人。Article6Participan
16、tsintheadministrativereconsiderationshallincludetheapplicant,therespondent,thethirdparty,andtheauthorizedagent.第三人参加行政复议的，海 关行政复议机构应当制发 第三人参加行政复议通知 书并送达当事人。Ifathirdpartyparticipatesintheadministrativereconsideration,theCustomsadministrativereconsiderationinstitutionshallprepareandissueaWrittenNoticeonaThirdPartysParticipationinAdministrativeReconsideratio
